Results 11 to 20 of about 59,665 (265)

Development of Automatic Dual Sequence Control Temporary Immersion Bioreactor Systems for Micropropagation Coelogyne pandurata Lindl. [PDF]

open access: yesBIO Web of Conferences, 2023
Coelogyne pandurata Lindl. is an endemic orchid species of Indonesia from East Kalimantan and Papua. It is locally known as the “black orchid” due to the distinctive black coloration on its labellum with intricate green and hairy lines.
Rahayu Anisa Dewi   +9 more
doaj   +1 more source

Semantic IFC Data Model for Automatic Safety Risk Identification in Deep Excavation Projects

open access: yesApplied Sciences, 2021
Safety risk identification throughout deep excavation construction is an information-intensive task, involving construction information scattered in project planning documentation and dynamic information obtained from different field sensors.
Yongcheng Zhang   +2 more
doaj   +1 more source

Exchange and provision of information in the field of tax administration and prevention of tax evasion

open access: yesInstitutiones Administrationis, 2023
The exchange and provision of information on taxpayers generally pursue different objectives. According to the provisions of tax law, the main purpose of obtaining information on taxpayers was to implement effective tax administration.
Ľubomír Čunderlík, Andrea Szakács
doaj   +1 more source

Results of tax transparency standards implementation in the Organization of economic cooperation and development

open access: yesПутеводитель предпринимателя, 2020
The study subject is the measures of suppression so called «Harmful tax competition» process and the world financial system transparency increasing, as well as international taxation rules transparency increasing. These measures are taken by Organization
N. A. Poponova
doaj   +1 more source

Opportunistic Connectionless Undirected Information Dissemination Based on Bluetooth Low Energy Advertising Technology on Smartphones

open access: yesIEEE Access, 2021
Recently, many new applications were developed on smartphones to facilitate our daily life. One of the potential approaches for information gathering and dissemination on smartphones is through cooperatively relaying among user devices based on short ...
Yuh-Ren Tsai, Yi-Chien Chen
doaj   +1 more source

Information Exchange Automation in Maritime Transport [PDF]

open access: yesTransNav, 2014
To ensure the safety of maritime transport the access to information must be provided through a commonly used services. However, an equally important task is to determine or agree on interpretation of incoming data and assessment of a current and ...
Zbigniew Pietrzykowski   +3 more
doaj   +1 more source

A BIM Based Framework for Damage Segmentation, Modeling, and Visualization Using IFC

open access: yesApplied Sciences, 2022
Paper-based data acquisition and manual transfer between incompatible software or data formats during inspections of bridges, as done currently, are time-consuming, error-prone, cumbersome, and lead to information loss.
Mathias Artus   +2 more
doaj   +1 more source

Automatic Exchange of Information on the Issued Tax Interpretations in the Context of a Taxpayer’s Rights

open access: yesStudia Iuridica Lublinensia, 2018
The aim of this article is to analyse a form of administrative cooperation, which is the mandatory automatic exchange of information in the field of tax interpretations, concerned in Action 5 of the BEPS Project (Base Erosion and Profit Shifting) and ...
Joanna Mach
doaj   +1 more source

Legal Protection Against Taxpayers After Entirement of Automatic Exchange of Information

open access: yesYurisdiksi: Jurnal Wacana Hukum dan Sains, 2021
Purpose of this study is to determine the legal consequences of the implementation of Automatic Exchange of Information related to bank secrecy and to determine the form of legal protection for taxpayers after the implementation of Automatic Exchange of ...
Moh Saleh, Any Palaud
doaj  

Towards an International Code for administrative cooperation in tax matter and international tax governance

open access: yesRevista Derecho del Estado, 2017
There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters including ...
Eva Andrés Aucejo
doaj   +1 more source

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